Chapter 39A - ENERGY MINERALS SEVERANCE TAX
- Section 10-39A-1 - Severance tax imposed on energy minerals-Rate
- Section 10-39A-1.1 - Definition of terms
- Section 10-39A-2 - Taxable value based on sale price or market value-Governmental royalty interests deducted
- Section 10-39A-2.1 - Posted field price as taxable value
- Section 10-39A-2.2 - Uranium ore taxed on triuranium octa-oxide content
- Section 10-39A-3 - [Repealed]
- Section 10-39A-3.1 - Point of imposition of severance tax
- Section 10-39A-4 - Operator to be designated to file returns and pay tax-Tax withheld from owner-Designated operator
- Section 10-39A-5 - Quarterly filing of reports and remission of tax due-Forms-Violation as misdemeanor
- Section 10-39A-6 - Superseded
- Section 10-39A-7 - Severance tax in lieu of taxes other than sales, use, and property taxes
- Section 10-39A-8 - Proceeds distributed
- Section 10-39A-8.1, 10-39A-8.2 - [Repealed]
- Section 10-39A-9 - Funds paid to counties
- Section 10-39A-10 - County trust and agency account-Purposes for which proceeds used by counties
- Section 10-39A-11 - [Repealed]
- Section 10-39A-12 - [Repealed]
- Section 10-39A-13 - [Repealed]
- Section 10-39A-14 - [Repealed]
- Section 10-39A-15 - Superseded
- Section 10-39A-16 - Action by secretary for collection of delinquent taxes-Exemption from execution
- Section 10-39A-17 - [Repealed]
- Section 10-39A-18 - Inspection of books and records-Authority of secretary-Violation as misdemeanor
- Section 10-39A-19 - Inspection of books and records-Authority of county commissioner-Violation as misdemeanor
- Section 10-39A-20 - False statement under oath as perjury
- Section 10-39A-21 - [Repealed]